56Gross value—superannuation interest consists of several components

56 Gross value—superannuation interest consists of several components

(1) This section applies for the superannuation interest if item 5 of the table in section 51 applies for the interest. Minister has approved one or more methods or factors, and there is evidence that the trustee has used those methods or factors (2) If: (a) under section 62, the Minister has approved one or more methods or factors to be used to determine the gross value of the superannuation interest; and (b) evidence before the court includes the contents of a statement that: (i) was issued by the trustee of the plan in which the interest is held; and (ii) sets out the gross value of the interest as determined using the approved method or factors; the gross value of the superannuation interest at the relevant date is as set out in the statement. Otherwise (3) If paragraph (2)(a) does not apply, the gross value of the superannuation interest at the relevant date is the sum of the gross value of each component of the superannuation interest: (a) at the relevant date; and (b) as determined under the provision of this Division that would apply if the component were the whole of the superannuation interest.